Based on IFRS laws, British companies have started providing their reporting systems according to International Standards Requirements regarding disclosing their financial derivatives since January 2005. In 2013, Iran revised its Accounting Standard No. 15 to include the derivative instruments. The present study aims at investigating the effect of this revision on financial derivatives and inst...

companies' continuity, because all companies have some relations with the society;therefore, the society provides long-term survival of the company.in this way, companies in addition to economic responsibility, must take responsibilityof social issues. therefore, with respect to corporate social responsibility andits revelations, the current paper examines the relationship between social r...

OBJECTIVE Mothers living with HIV face a complex set of child-rearing decisions, often within the context of many competing stressors. One difficult decision for HIV-infected mothers is whether to disclose their HIV status to their children. The purpose of this study is to provide information to HIV-affected families and the professionals working with them as they approach disclosure-related de...

We explore the connection between the country-level financial disclosure environment and innovative investment. There is strong evidence a more transparent disclosure environment lowers the cost and increases the availability of external equity finance, which should, in turn, impact the real activities most dependent on such financing. Using a variety of proxies for disclosure and transparency ...

background: hospitals have responsibility for responding to legitimate demands for release of health information while protecting the confidentiality of the patient health records. there have always been challenges concerning medical records confidentiality and their disclosure and release type in medical record departments. this study investigated and compared laws and policies of disclosure o...